Page 199 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : CORE PROJECT ENGINEERS & CONSULTANTS PVT. LTD. 125
2.7 It is submitted that according to the Notification No. 12/2017-C.T.
(Rate), intra-State supply of services of description as specified are exempt sub-
ject to the relevant conditions.
2.8 Further, it is submitted that “Local Authority” means - (a) a “Pan-
chayat” as defined in clause (d) of Article 243 of the Constitution; (b) a “Munici-
pality” as defined in clause (e) of Article 243P of the Constitution; (c) a Municipal
Committee, a Zilla Parishad, a District Board, and any other authority legally
entitled to, or entrusted by the Central Government or any State Government
with the control or management of a municipal or local fund; (d) a Cantonment
Board as defined in Section 3 of the Cantonments Act, 2006; (e) a Regional Coun-
cil or a District Council constituted under the Sixth Schedule to the Constitution;
(f) a Development Board constituted under Article 371 of the Constitution; or (g)
a Regional Council constituted under Article 371A of the Constitution as per GST
ACT 2017, and services provided to any government whether it is State or Cen-
tral Government or Local Authority is exempted under Notification No. 12/2017
- for levy of GST if the said services provided are for the benefit of the public at
large.
3. Contention - As per the concerned officer
The submission, as reproduced verbatim, could be seen thus -
“In the matter please refer Advance Ruling No. GOA/GAAR/10 of 2018-
19/1737, dated 30-9-2019 [2019 (31) G.S.T.L. 116 (A.A.R. - GST)] given by
Goa Authority for Advance Ruling in case of M/s. Sewerage and Infra-
structural Development Corporation of Goa Limited, in the above matter it
is held that services provided by appellant appears to fall in the list of ser-
vices enumerated under Serial No. 6 of the 12th Schedule of Article 243W of
the Indian Constitution, thus qualifying the admissibility criteria.”
4. Hearing
Preliminary hearing in the matter was held on 7-1-2020, Sh. Mayur
Zanwar, C.A., appeared and requested for admission of their application. Juris-
dictional Officer was not present but made written submissions.
The application was admitted and called for final hearing on 28-1-2020,
Sh. Mayur Zanwar, C.A., appeared along with Ms. Simran Pinjani and Ms. Mus-
kan Chandwani, both Assistants, and made oral and written submissions. Juris-
dictional Officer was not present but made written submissions.
5. Observations
We have gone through the facts of the case, documents on record and
submissions made by both, the applicant as well as the jurisdictional office.
5.1 We find that the applicant’s main query is whether in view of the
submissions made, the services supplied by them would be covered under
Clause 1 & 2 of Twelfth Schedule of Article 243W? and thus exempt under Entry
No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2018.
5.2 As per the submissions made, Applicant is providing Mapping Ser-
vices to various Municipal Corporation & Councils which enables to identify un-
permitted construction areas and helps the Government or local authority to do
Town Planning, Urban Planning & Control the Land use by the general public,
etc. Applicant’s activities include identifying properties & Customizing the
Property Survey, conducting of Tax Assessment & Property Document Man-

GST LAW TIMES  6th August 2020  199